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A company sought clarification on whether the handover of a property following repair and improvement works would be exempt from VAT as a second delivery. The DGT ruled that if the works meet the requirements for renovation, the handover is considered a first delivery and is therefore subject to the tax.
Cuestión planteada Si a la entrega posterior del inmueble que, en su caso, realice la entidad consultante le resultaría de aplicación la exención prevista en el artículo 20.Uno.22º de la Ley 37/1992.
Para que la entrega de una vivienda tras obras sea considerada primera entrega y esté sujeta a IVA, las obras deben ser de rehabilitación. Esto requiere que el objeto principal sea la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y que el coste total exceda el 25% del precio de adquisición o valor de mercado (excluyendo el suelo). La naturaleza de las obras debe acreditarse con medios de prueba como dictámenes profesionales o visados.
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